https://www.taxtmi.com/caselaws?id=46634 Pre-deposit under the appellate provision is discretionary where insisting on payment would cause undue hardship, and the authority must consider the appeal's prima facie merits, the appellant's financial position, and other relevant circumstances before deciding waiver. An order that directs deposit without addressing these material factors, or the assessee's contention that duty and interest were already paid and that the penalty issue required merits-based reconsideration, is unsustainable. The pre-deposit order was set aside and the matter was remanded for fresh consideration of the waiver application after hearing both sides and deciding it on merits. en-us Mon, 29 Jul 2002 00:00:00 +0530 Fri, 23 Jul 2010 10:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46634 Pre-deposit under the appellate provision is discretionary where insisting on payment would cause undue hardship, and the authority must consider the appeal's prima facie merits, the appellant's financial position, and other relevant circumstances before deciding waiver. An order that directs deposit without addressing these material factors, or the assessee's contention that duty and interest were already paid and that the penalty issue required merits-based reconsideration, is unsustainable. The pre-deposit order was set aside and the matter was remanded for fresh consideration of the waiver application after hearing both sides and deciding it on merits. Case-Laws Central Excise Mon, 29 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46634